Maine Revised Statutes
Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
36 §5163. Maine taxable income of resident estate or trust

§5163. Maine taxable income of resident estate or trust
The Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164.   [PL 2003, c. 390, §36 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §36 (AMD).

Structure Maine Revised Statutes